https://www.taxtmi.com/caselaws?id=329398 The Tribunal allowed the appeal, ruling that no service tax was leviable under Franchise Service before 16.6.2005, setting aside the demand, interest, and penalty for the period before this date. The Tribunal found that the specific condition in the franchise agreement did not meet the definition of a franchise agreement as per Section 65(47) of the Finance Act, 1994. The appellant was granted a full waiver of pre-deposit, and the recovery of liability was stayed during the appeal's pendency based on the non-satisfaction of the condition in the franchise agreement. en-us Mon, 06 Jun 2016 00:00:00 +0530 Thu, 30 Jun 2016 20:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329398 The Tribunal allowed the appeal, ruling that no service tax was leviable under Franchise Service before 16.6.2005, setting aside the demand, interest, and penalty for the period before this date. The Tribunal found that the specific condition in the franchise agreement did not meet the definition of a franchise agreement as per Section 65(47) of the Finance Act, 1994. The appellant was granted a full waiver of pre-deposit, and the recovery of liability was stayed during the appeal's pendency based on the non-satisfaction of the condition in the franchise agreement. Case-Laws Service Tax Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329398